Exhibit 99.2

D61802-P62916 See the reverse side for instructions on how to access materials. Important Notice Regarding the Availability of Materials INTERNATIONAL BUSINESS MACHINES CORPORATION You may view the materials online at www.materialnotice.com and easily request a paper or e-mail copy (see reverse side). To facilitate timely delivery, please make your request for a paper copy at least five business days prior to the distribution date referenced in the Information Statement. You are receiving this communication because you hold shares in International Business Machines Corporation (“IBM”) or you participate in a plan that invests in IBM stock. IBM has released informational materials regarding the separation of its wholly-owned subsidiary, Kyndryl Holdings, Inc. (“Kyndryl”), that are now available for your review. The materials consist of the Information Statement, including any supplements, that Kyndryl has prepared in connection with the separation. This notice provides instructions on how to access these materials for informational purposes only. It is not a form for voting and IBM is not soliciting your proxy in connection with the separation. This notice presents only an overview of these materials, which contain important information and are available, free of charge, on the Internet or by mail. We encourage you to access and closely review these materials. To effect the separation, IBM will distribute 80.1% of the shares of Kyndryl common stock on a pro rata basis to the holders of IBM common stock. Immediately following the distribution, which will be effective as of the date and time referenced in the Information Statement, Kyndryl will be an independent, publicly traded company.

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